Austin Christian Science Reading Room Retains Property Tax Break

A Christian Science reading room in Austin qualifies for a religious-organization property tax exemption despite its complicated ownership structure, a Texas appeals court ruled Wednesday.

“Religious organizations that are equitable owners of real property can, by their use of the property for religious purposes, cause that property to qualify for a property-tax exemption,” Justice Darlene Byrne wrote for the Texas Court of Appeals, Third District.

An equitable owner is a party who has the right to compel the legal title holder of land to hand over title. It is irrelevant that South ½ Block 8 Venture is the legal deeded ...